Notre Dame Law Review
This Article is divided into three Parts. The first Part is devotedto an example demonstrating that, while double taxation may be gratuitous in a purely domestic context, it invariably becomes necessary in a multinational context. The second Part formalizes and generalizes the example, and concludes that double taxation is not only necessary in a multinational context, but also in any multi-period domestic context. The third Part contains a few policy prescriptions that, I fervently hope, will guide future administrations.
Herwig J. Schlunk,
How I Learned to Stop Worrying and Love Double Taxation, 79 Notre Dame Law Review. 127
Available at: https://scholarship.law.vanderbilt.edu/faculty-publications/441